Whilst not actively involved in the reporting or management of any defined benefit pension schemes I was intrigued enough in this topic to undertake further reading.

I consider this subject to be "very IFRS" in that, in my opinion, after accepting that an organisation should not account for any events over which it has discretion, it follows the principles of reporting changes in balance sheet values through the face of the income statement. No-one is saying that the financial position of a defined pension benefit pension scheme should not be reported. However, because of the nature of such schemes perhaps reporting is best achieved by disclosures by means of a note the accounts summarising the position in tandem with updates sent (annually) to the members of the scheme

Whilst not actively involved in the reporting or management of any defined benefit pension schemes I was intrigued enough in this topic to undertake further reading.
 
I consider this subject to be "very IFRS" in that, in my opinion, after accepting that an organisation should not account for any events over which it has discretion, it follows the principles of reporting changes in balance sheet values through the face of the income statement.  No-one is saying that the financial position of a defined pension benefit pension scheme should not be reported.  However, because of the nature of such schemes perhaps reporting is best achieved by disclosures by means of a note the accounts summarising the position in tandem with updates sent (annually) to the members of the scheme